Results 191 to 200 of about 1,473,014 (342)

Disentangling the relationships between denomination of origin regulatory councils activities and Spanish wineries' export performance

open access: yesAgribusiness, EarlyView.
Abstract World markets for quality differentiated agri‐food products are highly competitive, presenting significant challenges for firms aiming to compete effectively. Government agencies and business organizations often implement various export promotion policies to address these challenges.
Nicolás Depetris‐Chauvin   +1 more
wiley   +1 more source

Practical applicability of methods to determine the transfer price of intangibles

open access: yes, 2009
  This master’s thesis discusses and analyzes difficulties in transfer pricing methods’ applicability to intangibles. With basis from the OECD Transfer Pricing Guidelines and the U.S. regulations, this thesis investigates applicable methods in legislation, theory, recommendations, case law and how they are applied in practice.
Tennemar, Johan, Koponen, Erik
openaire   +1 more source

Do outgrower schemes enhance technology adoption and productivity? Evidence from maize farmers in Northern Ghana

open access: yesAgribusiness, EarlyView.
Abstract Nucleus outgrower schemes are contractual arrangements where well‐resourced large‐scale farmers (nucleus farmers) are empowered by development support agencies to take charge of smallholder farmers, by providing them with market access and the necessary training on agronomic practices and farm inputs for production.
Dominic Tasila Konja, Awudu Abdulai
wiley   +1 more source

The application of alternative valuation methods under the transfer pricing regime

open access: yes, 2017
Prior to the last reform of the transfer pricing regime, only the application of specific valuation methods was allowed, which generated several practical and constitutional problematic issues. These were partially solved with the recent inclusion of a provision that allows the application of “other methods”.
Loayza Jordán, Fernando   +1 more
openaire   +1 more source

Can outsourcing pest and disease control help reduce pesticide expenditure? Evidence from rice farmers

open access: yesAgribusiness, EarlyView.
Abstract Outsourcing pest and disease control (PDC) has grown rapidly worldwide, especially in developing countries. Although numerous studies have investigated various advantages of outsourcing PDC, little is known about its impact on pesticide expenditure.
Pengcheng Wang   +2 more
wiley   +1 more source

Transfer pricing as a management accounting tool

open access: yesGalic'kij ekonomičnij visnik, 2020

semanticscholar   +1 more source

Analyzing individual rent price ratios in eastern German agricultural land markets: A GAMLSS approach

open access: yesAgribusiness, EarlyView.
Abstract This study explores the rent price ratio in agricultural land markets, crucial for evaluating market efficiency, policy needs, and farmer decision‐making. Traditionally, the analyses faced challenges due to the absence of concurrent sale and rent data for the same land, potentially leading to biased results.
Marius Michels   +4 more
wiley   +1 more source

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